(1.) Heard, Mr.Joseph Prabakar, learned counsel for the petitioner and Mr.Mr.G.M.Syed Nurulllah, learned Senior Panel Counsel for the respondents.
(2.) Counter and a reply affidavit along with a compilation of relevant documents and case laws have been filed in the matter.
(3.) The prayer in the writ petition is for a writ of Certiorarified Mandamus seeking quash of letter dtd. 19/7/2016, issued by the Assistant Commissioner of Customs and to direct the respondents to refund the excess duty paid in Bill of Entry No.4888763 dtd. 12/4/2016.